Kerala VAT- HC set-aside Order against legal heirs without any notice to them

Sreeram. B. Vs Sales Tax Officer (Kerala High Court)

A perusal of Ext.P6 order of the 1^st respondent does not reveal that the order was issued after affording any opportunity of hearing to the legal heirs of late Bhagavathirajan. The registration of the dealer was cancelled from 12.05.2022 on account of the death of late Bhagavathirajan. Therefore, I am of the opinion that Ext.P6 could have been issued only with notice to the legal heirs of late Bhagavathirajan. Since it is seen that Ext.P6 has been issued without notice to the legal heirs of

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